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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter X : Rebates, Refunds and Drawbacks of Duty

75. Specific rebates, drawbacks and refunds of duty

 

(1) Subject to the provisions of this Act and to any conditions which the Commissioner may impose—
(a) any imported goods described in Schedule No. 3 shall be admitted under rebate of any customs duties or excise duty applicable in respect of such goods at the time of entry for home consumption thereof, to the extent and for the purpose or use stated in the item of Schedule No. 3 in which they are specified;
(b) any imported goods described in Schedule No. 4 shall be admitted under rebate of any customs duties, excise duty, fuel levy or Road Accident Fund levy applicable in respect of such goods at the time of entry for home consumption thereof, or if duly entered for export and exported in accordance with such entry, to the extent stated in, and subject to compliance with the provisions of the item of Schedule No. 4 in which such goods are specified;
(c) a drawback or a refund of the customs duty, excise duty, surcharge, fuel levy and Road Accident Fund levy actually paid on entry for home consumption on any imported goods described in Schedule No. 5 shall be paid to the person who paid such duties or any person indicated in the notes to the said Schedule, subject to compliance with the provisions of the item of the said Schedule in which those goods are specified; and
(d) in respect of any excisable goods or fuel levy goods manufactured in the Republic described in Schedule No. 6, a rebate of the excise duty specified in Part 2 of Schedule No. 1 or of the fuel levy and of the Road Accident Fund levy specified respectively in Part 5A and Part 5B of Schedule No. 1 in respect of such goods at the time of entry for home consumption thereof, or if duly entered for export and exported in accordance with such entry, or a refund of the excise duty, fuel levy or Road Accident Fund levy actually paid at the time of entry for home consumption shall be granted to the extent and in the circumstances stated in the item of Schedule No. 6 in which such goods are specified, subject to compliance with the provisions of the said item and any refund under this paragraph may be paid to the person who paid the duty or any person indicated in the notes to the said Schedule No. 6:

[Section 75(1)(d) substituted by section 16(1)(a) of the Tax Administration Laws Amendment Act, 2021 (Act No. 21 of 2021), Notice No. 771, GG45788, dated 19 January 2022]

Provided that any rebate, drawback or refund of Road Accident Fund levy as contemplated in paragraph (b), (c) or (d), shall only be granted as expressly provided in Schedule No. 4, 5, or 6 in respect of any item of such Schedule.

(e)        [Section 75(1)(e) has been deleted]

(f)        [Section 75(1)(f) has been deleted]

(g)        [Section 75(1)(g) has been deleted]

 

(1A) Notwithstanding anything to the contrary contained in this Act or any other law—
(a)
(i) a refund of the fuel levy leviable on distillate fuel in terms of Part 5A of Schedule No. 1; and
(ii) a refund of the Road Accident Fund levy leviable on distillate fuel in terms of Part 5B of Schedule No. 1; or
(iii) only a refund of such Road Accident Fund levy,

shall be granted in accordance with the provisions of this section and of item 670.04  of Schedule No. 6 to the extent stated in that item;

(b) such refunds shall be granted to any person who—
(i) has purchased and used such fuel in accordance with the provisions of this section and the said items of Schedule No. 6; and
(ii) is registered, in addition to any other registration required under this Act, for value-added tax purposes under the provisions of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), and for diesel refund purposes on compliance with the requirements determined by the Commissioner for the purposes of this Act and the Value-Added Tax Act;
(c) the Commissioner may withdraw money from the National Revenue Fund for refunding the amount of such Road Accident Fund levy as if it were a fuel levy leviable and paid under this Act and refundable in terms of the said items of Schedule No. 6;
(d) the Commissioner may—
(i) pay any such refund upon receipt of a duly completed return from any person who has purchased distillate fuel for use as contemplated in the said item of Schedule No. 6;
(ii) pay any such refund by means of the system in operation for refunding value-added tax; and
(iii) for the purposes of payment, set off any amount refundable to any person in terms of the provisions of this section and the said items against any amount of value-added tax payable by such person;
(e) any such payment or set-off by the Commissioner shall be deemed to be a provisional refund for the purpose of this section and the said item of Schedule No. 6 subject to the production of proof by the user referred to in subsection (1C)(b) at such time and in such form as the Commissioner may determine that the distillate fuel has been—
(i) purchased as claimed on the application for a diesel refund; and
(ii) used in accordance with the provisions of this section and the said item of Schedule No. 6;
(f) the provisions of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), shall mutatis mutandis apply in respect of the payment of interest on any amount of fuel levy or Road Accident Fund levy which is being recovered as it is in excess of the amount due or is not duly refundable.

 

(1B)
(a) The Commissioner shall, at the end of each calendar month, furnish an audited statement, as may be agreed upon between the Commissioner and the Chief Executive Officer of the Road Accident Fund referred to in section 12 of the Road Accident Fund Act, 1996 (Act No. 56 of 1996), to the said Chief Executive Officer, reflecting the quantity of diesel in litres and the amount of the Road Accident Fund levy refunded thereon during such month.
(b) The Chief Executive Officer of the Road Accident Fund shall repay to the Commissioner the amount of the Road Accident Fund levy refunded by the Commissioner not later than the last working day of each calendar month immediately succeeding the calendar month covered by the statement furnished by the Commissioner.
(c) Any amount so repaid by the Road Accident Fund shall be paid into the National Revenue Fund as if it were a recovery of fuel levy refunded under this section.
(d) For the purposes of this Act, any refund of Road Accident Fund levy by the Commissioner to any applicant shall be deemed to be a refund of duty and any amount paid which was not duly payable or in excess of the amount due to the applicant shall be recoverable as provided in section 76A and shall, when recovered, be repaid to the Road Accident Fund by the Commissioner each calendar month.
(e) The Commissioner may enter into a written agreement with the Chief Executive Officer of the Road Accident Fund to regulate any incidental matter which it may be necessary or expedient to regulate in order to achieve or promote the objects of this subsection.

 

(1C)
(a) Notwithstanding the provision of subsection (1A), the Commissioner may investigate any application for a refund of such levies on distillate fuel to establish whether the fuel has been—
(i) duly entered or is deemed to have been duly entered in terms of this Act;
(ii) purchased in the quantities stated in such return;
(iii) collected by the user or delivered for the user;
(iv) dispensed directly for use, or stored in storage facilities controlled by the user and dispensed from such storage facilities for use; and
(v) used in accordance with the purpose declared on the application for registration and the said item of Schedule No. 6.

[Section 75(1C)(a) substituted by section 16(1)(b) of the Tax Administration Laws Amendment Act, 2021 (Act No. 21 of 2021), Notice No. 771, GG45788, dated 19 January 2022 - comes into operation on a date determined by the Minister by notice in the Gazette (section 16(2))]

(b) For the purposes of this section and the said items of Schedule No. 6—
(i) "user" shall mean, according to the context and subject to any note in the said Schedule No. 6, the person registered for a diesel refund as contemplated in subsection (1A);
(ii) "distillate fuel" includes diesel and "diesel" includes distillate fuel.
(c)
(i) The refunds specified in the said items of Schedule No. 6 shall apply to fuel purchased on or after the date the amendment contemplated in section 75(15) comes into operation.
(ii) Any such fuel purchased shall be deemed to have been used in the order of the dates of such purchases.
(iii) The extent of the refund referred to in subparagraph (i) shall be the rate of such refund specified in such item of Schedule No. 6 in operation on the date of issue of the invoice concerned, referred to in subsection (4A)(c).
(iv) If the extent of such refund is amended and for any reason any liability to repay any refund of such levies in respect of any quantity of fuel which the user may incur in respect of the use of such fuel cannot be assessed or the amount of the levies refundable to such user in terms of any item of Schedule No. 6 cannot be calculated on any quantity of such fuel purchased by such user before such amendment, the quantity of such fuel in respect of any refund which the user is liable to repay, or the quantity used in accordance with any such item for the calculation of the amount refundable to such user, shall be determined by the Commissioner according to the information at his disposal.
(d)
(i) Any user who has been granted such a provisional refund shall, in relation to the purchase and use by him of the fuel concerned, furnish the Commissioner at such times as may be prescribed in the notes to item 670.04, with a declaration in such form and supported by such documents as may be prescribed in such notes.
(ii) Any user who fails to comply with the provisions of paragraph (i) shall be deemed to have used such fuel for a purpose or use other than the purpose or use stated in the said item of Schedule No. 6 and the amount of such refund shall be deemed to be a refund not duly payable to such user and shall be recoverable in terms of section 76A.
(e)
(i) If the amount of the provisional refund paid to the user concerned was not duly refundable or exceeds the amount refundable in terms of the said items of Schedule No. 6, any such amount or the excess shall be paid by that user upon demand by the Commissioner.
(ii) If that user fails to pay the amount demanded in terms of subparagraph (i), such amount shall be recoverable in terms of section 76A.

 

(1D) The provisions of subsections (1A)(c), (1B)(b), (1B)(c) and (1B)(e), shall only apply in respect of refunds paid by the Commissioner until the day before the levying of the Road Accident Fund levy in terms of this Act comes into operation.

 

(2) A rebate of duty in respect of any goods described in Schedule No. 3 shall be allowed—
(a) only in respect of goods entered for use in the production or manufacture of goods in the industry and for the purpose specified in the item of the said Schedule in which those goods are specified;
(b) only in respect of goods entered for use—
(i) in a factory which is registered under the Machinery and Occupational Safety Act, 1983 (Act No. 6 of 1983);
(ii) in a mine or works as defined in section 1 of the Mines and Works Act, 1956 (Act No. 27 of 1956); or
(iii) elsewhere in any other activity which the Commissioner may approve for the purposes of this subparagraph;
(c) only in respect of goods entered for use in such industry in a factory, mine, works or activity which complies with such requirements in respect of quantity of material used or quantity of goods produced or manufactured as the Commissioner may impose in consultation with the International Trade Administration Commission.

 

(3) [Section 75(3) deleted by section 19(c) of Act No. 86 of 1982]

 

(4) Notwithstanding the provisions of section 56, 56A or 57, a rebate of any anti-dumping duty, countervailing duty or safeguard duty specified in Schedule No. 2 in respect of any goods entered under the provisions of any item specified in Schedule No. 3 or 4 may be granted if it is expressly stated in such item of Schedule No. 3 or 4 that the extent of the rebate includes such anti-dumping duty, countervailing duty or safeguard duty.

 

(4A)
(a) Any person who registers for a diesel refund as contemplated in subsection (1) shall be deemed to have registered in addition for the purposes of section 59A.
(b)
(i) Any return for refund of such levies shall be in such form and shall declare such particulars and shall be for such quantities and for such periods as may be determined by the Commissioner.
(ii) Any return for refund of such levies shall be submitted within two years from the date of purchase of such fuel.
(c) Any seller of such fuel shall furnish such user with an original invoice reflecting the particulars, and shall keep a copy of such invoice for such time, as may be prescribed in the notes to the item 670.04.
(d) Any user shall complete and keep such books, accounts and documents and furnish to the Commissioner at such times such particulars of the purchase, use or storage of such fuel or any other particulars as may be prescribed in the notes to item 670.04.
(e)
(i) Notwithstanding anything to the contrary in this Act contained, any user of distillate fuel who has been granted such refund and who fails to—
(aa) keep any such invoice;
(bb) complete and keep such books, accounts and documents; or
(cc) forthwith furnish any officer at such officer's request with such invoice and the books, accounts and documents required to be completed and kept,

shall, in addition to any other liability incurred in terms of this Act in respect of the fuel to which such failure relates, be liable, as the Commissioner may determine, for payment of an amount not exceeding the levies refunded on such fuel, unless it is shown by the user within 30 days of the date of any demand for payment of such amount in terms of this section that the fuel has been used in accordance with the provisions of the said items of Schedule No. 5 or 6.

(ii) Any amount for which any person is liable in terms of this section shall be payable upon demand by the Commissioner.
(f) The Commissioner may, subject to review by the High Court—
(i) refuse to register any applicant for registration as contemplated in subsection (1A)(b)(ii) or (4A)(a) if such applicant—
(aa) has made a false or misleading statement with respect to any material fact or omits to state any material fact which was required to be stated in the application for registration;
(bb) has contravened or failed to comply with the provisions of this Act or the Value-Added Tax Act 1991 (Act No. 89 of 1991);
(cc) has been convicted of an offence under this Act, or the said Value-Added Tax Act; or
(dd) has been convicted of an offence involving dishonesty;
(ii) cancel, or suspend for such period as the Commissioner may determine such registration, if such person—
(aa) could have been refused registration as contemplated in subparagraph (i);
(bb) fails to complete, keep or furnish such accounts, books or documents or keep such invoice, as may be prescribed in the notes to item 670.04; or
(cc) fraudulently claims or receives any payment in respect of any refund provided for in this subsection and the said items of Schedule No. 6.
(g) For the purposes of the administration of the refunds of levies on distillate fuel as provided in this section and item 670.04 of Schedule No. 6 the Commissioner may, subject to the provisions of section 3(2), delegate by rule any of the Commissioner's powers, duties or functions under this Act to any officer, including any officer employed in administering the provisions of the Value-Added Tax Act, 1991 (Act No. 89 of 1991).
(h)
(i) Any person to whom a refund of levies has been granted in accordance with the provisions of this section and of item 670.04 of Schedule No. 6 who falsely applied for such refund or who uses or disposes of such fuel contrary to such provisions, shall be guilty of an offence and liable on conviction to a fine not exceeding R100 000 or double the amount of any levies refunded, whichever is the greater, or to imprisonment for a period not exceeding 10 years, or to both such fine and imprisonment and the fuel in respect of which the offence has been committed shall be liable to forfeiture under this Act.
(ii) For the purposes of paragraph (i), where any person falsely applies for such refund without having purchased such fuel, any forfeiture amount shall be calculated on the basis of the usual retail price thereof on the date the false application was submitted or on the date of assessment of such amount, whichever is the greater.
(i) The Commissioner may by rule prescribe any form or procedure or condition reasonably required for the effective administration of such refunds.

 

(5)
(a)
(i) In addition to any liability for duty incurred by any person under any other provision of this Act, the person who enters any goods for use by him under rebate of duty or any person on whose behalf any goods are so entered, shall, subject to the provisions of subsections (6) and (18) of this section and section forty-five, be liable for the duty on all goods so entered which have not been used or which have been disposed of otherwise than in accordance with the provisions of this section and of the item under which they were so entered, as if such rebate of duty did not apply to such goods and such person shall pay such duty on demand by the Commissioner: Provided that the Commissioner may, if such goods were used in accordance with any other item relating to rebate of duty, accept duty on such goods as if they were entered under such other item: Provided further that the Commissioner may permit any duty paid on entry of such goods under rebate to be deducted from any duty for which any person becomes liable in terms of this paragraph.
(ii) The Controller may at any time take stock of goods entered for home consumption and stored on any premises registered by virtue of subsection (10), and duty shall, subject to the provisions of subparagraph (i), be paid forthwith on demand upon any deficiency detected.
(iii) If the stock is found to be greater than the quantity which should be on such premises, the excess shall be debited to stock.
(b) Any person to whom any distillate fuel or residual fuel oil has been supplied from stocks which have been entered under rebate of duty for a purpose stated in the item under which such distillate fuel or residual fuel oil was so entered, and who applies such distillate fuel or residual fuel oil or any portion thereof for any other purpose, shall be guilty of an offence and shall, notwithstanding the provisions of paragraph (a), be liable for the duty to the extent of the rebate allowed on entry for home consumption of such distillate fuel or residual fuel oil on the full quantity of the distillate fuel or residual fuel oil so supplied to him or on such portion thereof as the Commissioner may determine: Provided that if the duty in question has after such entry under rebate been increased, the extent of such rebate shall be deemed to be—
(a) the difference between the duty actually paid on entry for home consumption and such increased duty; or
(b) such increased duty if no duty was paid on entry for home consumption.

 

(6)
(a) The Commissioner may, on such conditions as he may impose, permit any person who has entered any goods under rebate of duty under this section to use or dispose of any such goods otherwise than in accordance with the provisions of this section and of the item under which such goods were so entered, or to use or dispose of any such goods in accordance with the provisions of any other item to which this section relates, and such person shall thereupon be liable for duty on such goods as if such rebate of duty did not apply or as if they were entered under such other item to which this section relates, as the case may be, and such person shall pay such duty on demand by the Commissioner: Provided that, in respect of any such goods which are specified in any item of Schedule No. 3, 4 or 6 the Commissioner may, subject to the provisions of or the notes applicable to the item in which such goods are specified and to any conditions which he may impose in each case, exempt any such goods from the whole or any portion of the duty payable thereon under this subsection on the ground of the period or the extent of use in accordance with the provisions of the item under which such goods were entered, or on any other ground which he considers reasonable.
(b) Any duty paid on any such goods on first entry thereof under rebate of duty shall be deemed to have been paid in respect of any duty payable in accordance with the provisions of paragraph (a) in respect of such goods.

 

(7) No drawback or refund shall be paid in respect of any goods specified in any item of Schedule No. 5 or 6 if such goods have been used or disposed of otherwise than in accordance with the provisions of this section and the item in question or if such provisions have not been complied with in respect of such goods: Provided that the Commissioner may, in respect of any class or kind of goods specified in any item of Part 1 of Schedule No. 5 and used in the manufacture of any goods marketed in the Republic, pay any drawback to the extent stated in such item, where goods of comparable class, kind, quality and quantity and manufactured or produced in the Republic have been used in the manufacture of any goods exported.

 

(7A) Any person to whom a refund of levies has been granted on any distillate fuel in terms of the provisions of item 670.04 of Schedule No. 6, as the case may be, and who has disposed of such fuel or has applied such fuel or any portion thereof for any purpose or use otherwise than in accordance with the provisions of such items and the use declared in the relevant application for registration shall pay on demand to the Commissioner the full amount of any refund granted to him in respect of such fuel or such portion thereof, failing which such amount or such portion shall be recoverable as if it were a duty payable under this Act.

 

(8) To the extent that any goods, classifiable under any tariff heading or subheading or any tariff item or subitem of Schedule No. 1 that is expressly quoted in any item of Schedule No. 3, 4, 5 or 6, are specified in any item of Schedule No. 3, 4, 5 or 6, such item shall be deemed to include only such goods classifiable under such tariff heading or subheading or tariff item or subitem.

 

(9) Any goods entered for use under rebate of duty under this section shall, for the purposes of this Act, be deemed to be entered for home consumption, but no entry in respect of any such goods described in Schedule No. 3 or 4 shall be valid unless the number of the tariff heading and subheading under which such goods are classified in Schedule No. 1 and the number of the item of Schedule No. 3 or 4 in which the said goods are specified are both declared on such entry and the industry in which and the purpose for which such goods are to be used, as specified in the said item, are declared on such entry: Provided that the Commissioner may exempt entries in respect of any class or kind of goods from any or all of the requirements of this subsection.

 

(10)
(a) No goods may be entered or acquired under rebate of duty until the person so entering or acquiring them has furnished such security as the Commissioner may require and has complied with such other conditions (including registration with the Commissioner of his premises and plant) as may be prescribed by rule or in the notes to Schedule No. 3, 4 or 6 in respect of any goods specified in any item of such Schedule: Provided that the Commissioner may, subject to such conditions as he may in each case impose, exempt with or without retrospective effect, any such person from the provisions of this subsection.
(b) Application for such exemption for the purpose of applying for a refund of duty shall be made to the Commissioner within six months from any date specified in section 40(3)(b)(i), (ii) or (iii), as the circumstances may require.
(c) For the purposes of the application of section 40(3) to any such exemption—
(i) any bill of entry passed in relation to goods in respect of which exemption is granted under paragraph (a) of this subsection, shall be deemed to have been passed in error by reason of duty having been paid on goods intended for purposes or use under rebate of duty under section 75;
(ii) the goods concerned shall be deemed to have qualified at the time duty was paid on such goods in all respects for rebate; and
(iii) the duty paid on the goods concerned, shall be deemed to have been paid on the date on which the exemption referred to in subparagraph (i) was granted.

 

(11) Notwithstanding anything to the contrary in this Act contained, the Commissioner may, in respect of Schedule No. 5 or 6, for the purpose of calculating the amount of duty refundable on any imported or excisable goods or fuel levy goods used in the manufacture, reconditioning, mixing or blending of any goods exported or marketed in the Republic, determine the quantity of such exported goods or such goods marketed in the Republic which shall be deemed to have been produced, reconditioned, mixed or blended from a given quantity of such imported or excisable goods or fuel levy goods or the quantity of such imported or excisable goods or fuel levy goods which shall be deemed to have been used in the production, reconditioning, mixing or blending of a given quantity of such exported goods or such goods marketed in the Republic.

 

(11A)
(a) Where any applicant for a refund of duty in terms of any item of Schedule No. 6, which relates to circumstances other than those referred to in subsection (11), if required to prove payment of duty on the goods in respect of which the refund is claimed in terms of any Note to such item, is unable to prove such payment by production of an entry or deemed entry for home consumption as provided in this Act, the Commissioner may, notwithstanding anything to the contrary contained in this Act, allow such refund—
(i) on the basis of any evidence produced by such applicant; and
(ii) by taking into account any other evidence contained in accounts or invoices or other documents relating to the removal of the goods concerned from any customs and excise manufacturing or storage warehouse, any other records required to be kept in terms of the Act or any other facts that may be available or requested by the Commissioner,

if, in the relevant circumstances of each case, the Commissioner considers that such evidence is reasonably sufficient to allow such refund: Provided that where it is so specified in the relevant item of Schedule No. 6, the duty refundable shall be calculated at the lowest rate operative during any period not exceeding 12 months prior to the date the goods were placed under the procedure specified in such item.

(b) Any such refund provision in Schedule No. 6 may include—
(i) goods found to be off-specification or which have become contaminated or have undergone post-manufacturing deterioration and are returned to a customs and excise manufacturing warehouse for reprocessing or destruction; and
(ii) any fuel levy goods removed to another country in the common customs area or for export or to a customs and excise storage warehouse.
(c) Notwithstanding anything to the contrary in this section or in any other provision of this Act contained but subject to the provisions of this subsection, any amount duly refundable in terms of any item of Schedule No. 6 may be an amount that may be set off, if such item so provides, by a licensee of a customs and excise warehouse in terms of section 77 where the goods have been entered or are deemed to have been entered for home consumption and payment of duty in accordance with the provisions of this Act.

 

(12) No goods manufactured from excisable goods under rebate of duty specified in any item of Schedule No. 6 shall be used in the place of such excisable goods in the manufacture of any other goods if a rebate of duty to a lesser extent has been specified in any item of the said Schedule in respect of such excisable goods when used in the manufacture of such other goods.

 

(13) [Section 75(13) deleted by section 92(1)(f) of Act No. 31 of 2005]

 

(14) No refund or drawback of duty shall be paid by the Commissioner under the provisions of this section unless an application therefor, duly completed and supported by the necessary documents and other evidence to prove that such refund or drawback is due under this section is received by the Controller—
(a) in the case of goods exported—
(i) where the goods were exported by post, within a period of six months from the date on which such goods were posted; or
(ii) where the goods were exported in any other manner, within a period of six months from the date of entry of such goods for export; and
(b)
(i) in respect of any refund referred to in subsection (1A) within the period contemplated in subsection (4A)(b)(ii);
(ii) in all other cases, within a period of six months from the date on which such refund first becomes due:

Provided that any refund or drawback shall be limited as contemplated in section 76B.

 

(14A) [Section 75(14A) deleted by section 53(m) of Act No. 45 of 1995]

 

(14B)
(a) Any Minister, other than the Minister of Finance, any Director-General mentioned in the second column of Schedule No. 1 to the Public Service Act, 1994 (Proclamation No. 103 of 1994), and designated by such Minister, or any official of any institution involved, or the Commissioner, may, in respect of goods which may, in terms of any item of Schedule No. 3, 4, 5 or 6, be entered under rebate of duty or be subject to a drawback or a refund of duty, issue, subject to such conditions as such Minister, Director-General or official or the Commissioner may specify, with or without retrospective effect, a permit or certificate authorizing entry of those goods under rebate of duty, or authorizing a drawback or a refund of duty in accordance with the provisions of the item concerned, provided where the permit or certificate concerned is issued with retrospective effect, the provisions of such item and such conditions have been complied with.
(b) For the purposes of section 40(3)—
(i) any bill of entry passed in relation to goods in respect of which a permit or certificate is issued under paragraph (a), shall be deemed to have been passed in error by reason of duty having been paid on goods intended for purposes or use under rebate of duty under this section;
(ii) the goods in respect of which such a permit or certificate is issued, shall be deemed to have qualified at the time duty was paid on such goods, in all respects for rebate; and
(iii) the duty paid on the goods concerned, shall be deemed to have been paid on the date on which the permit or certificate referred to in paragraph (a) was issued.
(c) Application for such permit or certificate shall be made to the Minister, Director-General or official of the institution referred to in paragraph (a) of this subsection or the Commissioner within six months from any date specified in section 40(3)(b)(i), (ii) or (iii), as the circumstances may require.
(d) Notwithstanding paragraphs (a), (b) and (c), any such refund or drawback shall be limited as contemplated in section 76B.

 

(15)
(a) The Minister may from time to time by notice in the Gazette—
(i) amend Schedule No. 3, 4, 5 or 6—
(aa) in order to give effect to any request by the Minister of Trade and Industry; or
(bb) whenever he deems it expedient in the public interest to do so; or
(ii) amend Schedule No. 5 or 6 to provide for a refund of fuel levy and the Road Accident Fund levy as contemplated in subsections (1A) and (4A);
(iii) amend Schedule No. 4 or 5 in order to give effect to any agreement contemplated in section 49.
(aA) The Minister may, whenever he deems it expedient in the public interest to do so—
(i) by like notice amend any such Schedule with retrospective effect from such date as he may specify in that notice; or
(ii) by like notice declare any amendment made under paragraph (a) to apply with retrospective effect from such date as he may specify in that notice.
(b) An amendment made under paragraph (a) which repeals any existing provision in Schedule No. 5 or which excludes any goods from any existing provision of that Schedule, shall not apply in respect of goods which were imported prior to the date of the relevant notice in the Gazette, and an amendment made under the said paragraph which embodies any additional provision in that Schedule or applies any existing provision of that Schedule in respect of additional goods, shall not, except in so far as the Commissioner so directs and subject to such conditions as he may determine, apply in respect of goods which were imported prior to the date of the relevant notice in the Gazette.

 

(16) The provisions of section 48(6) shall mutatis mutandis apply in respect of any amendment made under the provisions of subsection (15).

 

(17) The Commissioner may refuse to accept an entry under rebate or an application for drawback or refund under any item of Schedule No. 3, 4, 5 or 6 from any person who has persistently contravened or failed to comply with the provisions of this Act or who has committed an offence referred to in section 80, 83, 84, 85 or 86 and he may cancel any registration under the provisions of this Act of such person or suspend any such registration for such period as he may deem fit.

 

(18) No rebate or refund of duty in respect of any loss or deficiency of any nature of any goods shall be allowed, except as provided for in any item of Schedule No. 4, 5 or 6 and the Notes thereto, but the Commissioner may allow the deduction from the dutiable quantity of the undermentioned goods of a quantity equal to the following percentage stated in each case—
(a) in the case of unpacked spirits (ethyl alcohol), imported or manufactured in the Republic, received in and entered for use and used in such a customs and excise manufacturing warehouse for such purposes, and in accordance with such procedures as the Commissioner may prescribe by rule, 1,5 per cent of the quantity so entered;
(b) in the case of unpacked spirits, imported or manufactured in the Republic—
(i) removed between such customs and excise warehouses and received in any such customs and excise warehouse and entered for such purposes and in accordance with such procedures as the Commissioner may prescribe by rule, 0,25 per cent of the quantity so removed; and
(ii) received for such purposes in such customs and excise storage warehouse and entered for such purposes and in accordance with such procedures as the Commissioner may prescribe by rule, 0,25 per cent of the quantity so entered;
(bA) [Section 75(18)(bA) has been deleted];
(c) [Section 75(18)(c) has been deleted];
(cA) [Section 75(18)(cA) has been deleted];
(d)
(i) in the case of imported crude petroleum naphtha for use in the refining of petroleum products or imported petrol, 0,25 per cent of the quantity landed and entered for storage in a customs and excise warehouse;
(ii) in the case of imported petroleum naphtha entered for use as fuel in the manufacture of ammonia, 0,25 per cent of the quantity landed and entered for storage in a customs and excise warehouse;
(iii) in the case of imported distillate fuel, 0,15 per cent of the quantity landed and entered for storage in a customs and excise warehouse;
(dA) [Section 75(18)(dA) has been deleted];
(e)
(i) in the case of petrol manufactured in the Republic, 0,25 per cent of any quantity entered for removal and removed from a customs and excise manufacturing warehouse;
(ii) in the case of distillate fuel , unmarked illuminating kerosene or unmarked specified aliphatic hydrocarbon solvents manufactured in the Republic, 0,15 per cent of any quantity entered for removal and removed from a customs and excise manufacturing warehouse.
(f) [Section 75(18)(f) has been deleted];

 

(19) No person shall, without the permission of the Commissioner, divert any goods entered under rebate of duty under any item of Schedule No. 3, 4 or 6 or for export for the purpose of claiming a drawback or refund of duty under any item in Schedule No. 5 or 6 to a destination other than the destination declared on such entry or deliver such goods or cause such goods to be delivered in the Republic otherwise than in accordance with the provisions of this Act and, in the case of goods entered under rebate of duty, otherwise than to the person who entered the goods or on whose behalf the goods were entered.

 

(20) If any goods to which this section relates are used or disposed of, or dealt with or in, contrary to the provisions of this Act, the whole consignment entered or transferred for use in terms of the provisions of this section, of which such goods form part or formed part, or any goods manufactured therefrom, shall be liable to forfeiture.

 

(21) Except with the permission of the Commissioner, which shall only be granted in circumstances which he on good cause shown considers to be reasonable and subject to such conditions as he may impose in each case, any goods entered under any item of Schedule No. 3, 4 or 6 for manufacturing purposes or such other purpose as may be specified in the notes to such item shall be used for the purpose specified in such item at the time of such entry, or such other purpose, within two years from the date of such entry

 

(22)

(a) Where any item provides for a rebate of duty in respect of imported goods destroyed and any waste or scrap remaining after destruction of such goods enter home consumption, the extent of rebate shall be reduced by the duty payable on such waste or scrap.
(b) Such waste or scrap shall be deemed to have been imported at the time it is entered for home consumption and shall be liable to duty in that state.